Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) narrates: When the Prophet Muhammad (peace and blessings be upon him) sent Sayyiduna Mu’adh (may Allah be pleased with him) to Yemen, he instructed him to collect one tabi’ or one tabi’ah, one jadh’ or one jadh’ah from every thirty cows, and one musinnah from every forty cows. The people asked: What is the ruling regarding the calves of cows? He replied:“The Prophet (peace and blessings be upon him) did not give me any instruction about this. When I return to the Prophet (peace and blessings be upon him), I will ask him about it.”Then, when Sayyiduna Mu’adh (may Allah be pleased with him) came to the Prophet (peace and blessings be upon him), he asked him about the calves of cows, and the Prophet (peace and blessings be upon him) said:“No payment is obligatory for them.”The narrator named Mas’udi states: By ‘awqas’ it is meant when their number is less than thirty; when the number of cows is between forty and sixty, then the payment of two tabi’ah is obligatory; when they reach seventy, then the payment of one musinnah and one tabi’ is obligatory; when they reach eighty, then the payment of two musinnah is obligatory; when they reach ninety, then the payment of three tabi’ is obligatory. Mas’udi says: The word ‘awqas’ is written with a ‘seen’, do not write it with a ‘sad’.